DESCRIPTION
This course provides a practical overview of tax planning strategies for pass-through entities, emphasizing real-world application over theory. Participants will evaluate key factors in entity selection, analyze tax advantages related to real estate investments, and assess common tax planning strategies such as income shifting and deduction timing. The course highlights planning opportunities that align with business goals and long-term tax efficiency.
LEARNING OBJECTIVES
- Identify key factors in selecting an appropriate entity structure for a business, including ownership, tax considerations, liability, and long-term planning goals
- Evaluate common tax planning strategies for pass-through entities, including income shifting, deduction timing, compensation planning, and loss utilization
- Analyze the tax advantages of real estate investments and related strategies, including depreciation, capital gain treatment, and tax deferral techniques
